本量利分析是成本、业务量和利润三者依存关系分析的简称,它是指在成本习性分析的基础上,对成本、利润、销售量与单价等因素之间的依存关系进行具体的分析。本文根据企业经营数据并运用了本量利分析了降低成本对利润的影响。 The volume of profit analysis is the cost, volume of business and profits of the three dependencies analysis of the short name, it refers to the cost of habit analysis, based on the cost, profit, sales and unit price and other factors between the specific analysis of the dependence . This paper analyzes the impact of cost reduction on profit based on the business data and the use of this volume.